Marriage Allowance: up to £252 a year that many couples never claim
If one of you earns less than £12,570 and the other is a basic-rate taxpayer, you can move part of an allowance between you, and backdate the claim to April 2022.
Marriage Allowance is for married couples and civil partners where one person’s income is below the Personal Allowance of £12,570 and the other pays tax at the basic rate. The lower earner transfers £1,260 of their allowance, which reduces their partner’s tax by up to £252 a year.
HMRC’s example: one partner earns £11,500 and pays no tax; the other earns £20,000. After the transfer, the lower earner’s allowance becomes £11,310, still above their income, and the other partner’s taxable income falls by £1,260.
Worth checking
- Couples where one partner is retired, studying, caring or working part-time.
- Couples who were eligible in past years: you can backdate to 6 April 2022.
- If your partner has died since 5 April 2022, you can still claim by phoning HMRC.
It does not apply if the higher earner pays tax at the higher or additional rate. It takes a few minutes online, and the saving repeats every year until you cancel or your circumstances change.
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This insight is general information, not advice for your circumstances. Talk to us before acting on it.